Treasury Regulations (26 C.F.R.)
26 CFR § 48.4222(d)-1
Registration in the case of certain other exemptions.
The registration procedure set forth in § 48.4222 (a)-1 also applies in the following cases:
# (a)
Tax-free sales on or after March 10, 1980, under section 4064(b)(1)(C) (relating to emergency vehicles). Both the vendor and vendee (other than a State or local government) must be registered.
# (b)
Tax-free sales under section 4293 to any corporation created by Act of Congress to act in matters of relief under the treaty of Geneva of August 22, 1864 (American Red Cross) for its exclusive use. Both the vendor and the vendee must be registered.
[T.D. 7536, 43 FR 13522, Mar. 31, 1978, as amended by T.D. 7834, 47 FR 42347, Sept. 27, 1982; T.D. 8036, 50 FR 29963, July 23, 1985; T.D. 8659, 61 FR 10463, Mar. 14, 1996]
Source: view the official text
In this part (40 sections)
- 48.4216(f)-1 · Value of used components excluded from price of certain…
- 48.4217-1 · Lease considered as sale.
- 48.4217-2 · Limitation on amount of tax applicable to certain leases.
- 48.4218-1 · Tax on use by manufacturer, producer, or importer.
- 48.4218-2 · Business or personal use of articles.
- 48.4218-3 · Events subsequent to taxable use of article.
- 48.4218-4 · Use in further manufacture.
- 48.4218-5 · Computation of tax.
- 48.4219-1 · Sales of taxable articles by a person other than the…
- 48.4221-1 · Tax-free sales; general rule.
- 48.4221-2 · Tax-free sale of articles to be used for, or resold for,…
- 48.4221-3 · Tax-free sale of articles for export, or for resale by the…
- 48.4221-4 · Tax-free sale of articles for use by the purchaser as…
- 48.4221-5 · Tax-free sale of articles to State and local governments…
- 48.4221-6 · Tax-free sales of articles to nonprofit educational…
- 48.4221-7 · Tax-free sales of tires and tubes.
- 48.4221-8 · Tax-free sales of tires, tubes, and tread rubber used on…
- 48.4222(a)-1 · Registration.
- 48.4222(b)-1 · Exceptions to the requirement for registration.
- 48.4222(c)-1 · Revocation or suspension of registration.
- 48.4222(d)-1 · Registration in the case of certain other exemptions.
- 48.4223-1 · Special rules relating to further manufacture.
- 48.4225-1 · Exemption of articles manufactured or produced by Indians.
- 48.6412-1 · Floor stocks credit or refund.
- 48.6412-2 · Definitions for purposes of floor stocks credit or refund.
- 48.6412-3 · Amount of tax paid on each article.
- 48.6416(a)-1 · Claims for credit or refund of overpayments of taxes on…
- 48.6416(a)-2 · Credit or refund of tax on special fuels.
- 48.6416(a)-3 · Credit or refund of manufacturers tax under chapter 32.
- 48.6416(b)(1)-1 · Price readjustments causing overpayments of…
- 48.6416(b)(1)-2 · Determination of price readjustments.
- 48.6416(b)(1)-3 · Readjustment for local advertising charges.
- 48.6416(b)(1)-4 · Supporting evidence required in case of price…
- 48.6416(b)(2)-1 · Certain exportations, uses, sales, or resales causing…
- 48.6416(b)(2)-2 · Exportations, uses, sales, and resales included.
- 48.6416(b)(2)-3 · Supporting evidence required in case of manufacturers…
- 48.6416(b)(2)-4 · Supporting evidence required in case of special fuels…
- 48.6416(b)(3)-1 · Tax-paid articles used for further manufacture and…
- 48.6416(b)(3)-2 · Further manufacture included.
- 48.6416(b)(3)-3 · Supporting evidence required in case of tax-paid…